The LinkedIn post explains Spain’s Modelo 349, an informative declaration for intra‑community transactions with EU VAT‑registered entities. It outlines filing frequencies, deadlines, key compliance risks, and the types of transactions that must be reported. The post emphasizes that Modelo 349 does not generate a tax payment and stresses accurate reporting to avoid audits.
Monthly if intra‑community supplies exceed €50,000 per quarter; otherwise quarterly, with annual filing for low‑volume cases.
Generally by the 20th of the following month.
Mismatches with Modelo 303, incorrect EU VAT numbers, failure to register in VIES, and late submission.
No, it is an informative declaration and does not generate a tax payment.
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International Tax Review · 22 days ago
The Court of Justice of the European Union (CJEU) ruled that Spain cannot impose a stricter “directly and exclusively” requirement on VAT exemptions for services supplied by independent groups of persons. The decision clarifies that services must be directly necessary for the exempt activity, but exclusivity is not required, allowing general services such as cleaning to qualify. The ruling also states that competition distortion must be assessed on a concrete basis, not presumed.
Bloomberg Tax · about 1 month ago
The European Court of Justice issued a preliminary ruling on Jan. 22, 2026, stating that the Spanish VAT exemption for services rendered by cost‑sharing groups to members at cost is not valid. The ruling interprets Council Directive 2006/112/EC as precluding such an exemption, as the services were deemed outsourced and not linked to tax‑exempt activities. The decision applies to services such as cleaning for healthcare and educational buildings.
Law360 · about 1 month ago
The European Court of Justice ruled that Spain cannot automatically deny cleaning cooperatives a VAT exemption for services supplied to educational and healthcare institutions. The decision confirms that such co‑ops are entitled to the exemption, preventing blanket denial by Spanish authorities. The ruling was issued on 22 January 2026.
SII Spain · about 1 month ago
Spain has postponed the implementation of the Verifactu Ordinance to 2027, extending the original July 2025 deadline. An extraordinary opt‑out window for voluntary SII participants runs from 26 December 2025 to 31 January 2026, allowing withdrawal via Form 036/037 effective 1 January 2026. The decree also clarifies that mandatory SII participants cannot opt out and that non‑compliant invoicing software cannot be sold after 29 July 2025.
SuperyachtNews · about 2 months ago
The article discusses how adopting Article 59 bis of Directive 2006/112/EC would allow Spain to exclude from VAT the portion of charter fees earned in international waters, aligning its rules with France and Italy. Currently Spain applies a flat 21 % VAT to all charter fees regardless of itinerary. The author highlights the feasibility of implementing this measure using satellite geolocation for accurate itinerary certification.
Marosa · about 2 months ago
Marosa announces a webinar on 28 January 2026 covering invoicing and VAT compliance across Europe and Latin America, focusing on regulatory developments up to 2030. The session will feature experts Alexia García, Matt Ayton, and Daniela Lavin, and will provide guidance on integrating invoicing and VAT compliance for businesses operating in both regions.
